84836 Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Notices 

want to be publicly disclosed in your 

comment submission. All comment 

submissions are posted at https://

www.regulations.gov and entered into 

ADAMS. Comment submissions are not 

routinely edited to remove identifying 

or contact information. 

If you are requesting or aggregating 

comments from other persons for 

submission to the OMB, then you 

should inform those persons not to 

include identifying or contact 

information that they do not want to be 

publicly disclosed in their comment 

submission. Your request should state 

that comment submissions are not 

routinely edited to remove such 

information before making the comment 

submissions available to the public or 

entering the comment into ADAMS. 

II. Background 

Under the provisions of the 

Paperwork Reduction Act of 1995 (44 

U.S.C. chapter 35), the NRC recently 

submitted a request for renewal of an 

existing collection of information to 

OMB for review entitled, 10 CFR part 35 

‘‘Medical Use of Byproduct Material.’’ 

The NRC hereby informs potential 

respondents that an agency may not 

conduct or sponsor, and that a person is 

not required to respond to, a collection 

of information unless it displays a 

currently valid OMB control number. 

The NRC published a Federal 

Register notice with a 60-day comment 

period on this information collection on 

August 1, 2023, 88 FR 50182. 

1. The title of the information 

collection: 10 CFR part 35, Medical Use 

of Byproduct Material. 

2. OMB approval number: 3150–0010. 

3. Type of submission: Extension. 

4. The form number, if applicable: 

Not applicable. 

5. How often the collection is required 

or requested: Reports of medical events, 

doses to an embryo/fetus or nursing 

child, or leaking source are reportable 

on occurrence. A specialty board 

certifying entity desiring to be 

recognized by the NRC must submit a 

one-time request for recognition and 

infrequently revise the information. 

6. Who will be required or asked to 

respond: Physicians and medical 

institutions holding an NRC license 

authorizing the administration of 

byproduct material or radiation from 

this material to humans for medical use. 

A specialty board certification entity 

desiring to have its certifying process 

and board certificate recognized by 

NRC. 

7. The estimated number of annual 

responses: 313,994 (234,284 reporting 

responses + 7,327 recordkeepers + 

72,383 third party disclosure responses). 

8. The estimated number of annual 

respondents: 7,340 (862 NRC licensees + 

6,465 Agreement State licensees + 13 

specialty board certification entity). 

9. The estimated number of hours 

needed annually to comply with the 

information collection requirement or 

request: 1,117,570 hours (61,807 

reporting + 1,043,235 recordkeeping + 

12,528 third party disclosure). 

10. Abstract: Part 35 of title 10 of the 

Code of Federal Regulations, ‘‘Medical 

Use of Byproduct Material,’’ contains 

NRC’s requirements and provisions for 

the medical use of byproduct material 

and for issuance of specific licenses 

authorizing the medical use of this 

material. These requirements and 

provisions provide for the radiation 

safety of workers, the general public, 

patients, and human research subjects. 

Part 35 contains mandatory 

requirements that apply to NRC 

licensees authorized to administer 

byproduct material or radiation to 

humans for medical use. These 

requirements also provide voluntary 

provisions for specialty boards to apply 

to have their certification processes 

recognized by the NRC so that their 

board-certified individuals can use the 

certifications as proof of training and 

experience. 

Dated: November 30, 2023. 

For the Nuclear Regulatory Commission. 

David C. Cullison, 

NRC Clearance Officer, Office of the Chief 

Information Officer. 

[FR Doc. 2023–26718 Filed 12–5–23; 8:45 am] 

BILLING CODE 7590–01–P 

OFFICE OF PERSONNEL 

MANAGEMENT 

Submission for Review: Initial 

Certification of Full-Time School 

Attendance, RI 25–41 

AGENCY: Office of Personnel 

Management. 

ACTION: 30-Day notice and request for 

comments. 

SUMMARY: The Office of Personnel 

Management (OPM), Retirement 

Services, offers the general public and 

other Federal agencies the opportunity 

to comment on the following expiring 

information collection (ICR), without 

change: Initial Certification of Full-Time 

School Attendance, RI 25–41. OPM uses 

RI 25–41 to determine if a child is 

eligible to receive survivor benefits. 

DATES: Comments are encouraged and 

will be accepted until January 5, 2024. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to https://www.reginfo.gov/ 

public/do/PRAMain. Find this 

particular information collection by 

selecting ‘‘Currently under Review— 

Open for Public Comments’’ or by using 

the search function or fax to (202) 395– 

6974. 

FOR FURTHER INFORMATION CONTACT: A 

copy of this information collection, with 

applicable supporting documentation, 

may be obtained by contacting the 

Retirement Services Publications Team, 

Office of Personnel Management, 1900 E 

Street NW, Room 3316–L, Washington, 

DC 20415, Attention: Cyrus S. Benson, 

or sent via electronic mail to 

Cyrus.Benson@opm.gov or faxed to 

(202) 606–0910 or via telephone at (202) 

936–0401. 

SUPPLEMENTARY INFORMATION: As 

required by the Paperwork Reduction 

Act of 1995, OPM is soliciting 

comments for this collection (OMB No. 

3206–0099). This information collection 

was previously published in the Federal 

Register on May 3, 2023, at 88 FR 

27929, allowing for a 60-day public 

comment period. No comments were 

received for this collection. The purpose 

of this notice is to allow an additional 

30 days for public comments. OPM is 

particularly interested in comments 

that: 

1. Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

2. Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

3. Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

4. Minimize the burden of the 

collection of information on those who 

are to respond, including through the 

use of appropriate automated, 

electronic, mechanical, or other 

technological collection techniques or 

other forms of information technology, 

e.g., permitting electronic submissions 

of responses. 

RI 25–41, Initial Certification of FullTime School Attendance is used to 

determine whether a child is unmarried 

and a full-time student in a recognized 

school. OPM must determine this in 

order to pay survivor annuity benefits to 

children who are age 18 or older under 

5 U.S.C. 8341(A)(4) and chapter 84, 

section 8441(4)(C). 


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Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Notices 84837 

1 15 U.S.C. 7217(b). 

2 15 U.S.C. 78s(b). 

3See Public Company Accounting Oversight 

Board; Notice of Filing of Proposed Rules on The 

Auditor’s Use of Confirmation, and Other 

Amendments to PCAOB Standards, Release No. 34– 

98689 (Oct. 5, 2023) [88 FR 71684 (Oct. 17, 2023)], 

available at https://www.sec.gov/rules/pcaob/2023/ 

34-98689.pdf. 

4We received comment letters from Deloitte & 

Touche LLP (Nov. 2, 2023), 

PricewaterhouseCoopers LLP (Nov. 6, 2023), and 

Gopal Krushna Panda (Nov. 6, 2023). Copies of the 

comment letters received on the Commission notice 

of the Amendments are available on the 

Commission’s website at https://www.sec.gov/ 

comments/pcaob-2023-02/pcaob202302.htm. 

5See The Auditor’s Use of Confirmation, and 

Other Amendments to PCAOB Standards, PCAOB 

Release No. 2023–008 (Sept. 28, 2023), available at 

https://assets.pcaobus.org/pcaob-dev/docs/defaultsource/rulemaking/docket_028/2023-008_

confirmation-adoptingrelease.pdf?sfvrsn=e18cef74_4. 

6See AS 2310.03, as amended. 

7See AS 2310.24 through .27, as amended. 

8See AS 2310.30, as amended. 

9See AS 2310.25, as amended. 

10See AS 2310.28, as amended. 

11See AS 2310.12 and .13, as amended. 

Analysis 

Agency: Retirement Services, Office of 

Personnel Management. 

Title: Initial Certification of Full-Time 

School Attendance. 

OMB Number: 3206–0099. 

Frequency: On occasion. 

Affected Public: Individual or 

Households. 

Number of Respondents: 1,200. 

Estimated Time per Respondent: 90 

minutes. 

Total Burden Hours: 1,800. 

Office of Personnel Management. 

Kayyonne Marston, 

Federal Register Liaison. 

[FR Doc. 2023–26772 Filed 12–5–23; 8:45 am] 

BILLING CODE 6325–38–P 

SECURITIES AND EXCHANGE 

COMMISSION 

[Release No. 34–99060; File No. PCAOB– 

2023–02] 

Public Company Accounting Oversight 

Board; Order Granting Approval of 

Auditing Standard Governing the 

Auditor’s Use of Confirmation 

I. Introduction 

On October 4, 2023, the Public 

Company Accounting Oversight Board 

(the ‘‘Board’’ or the ‘‘PCAOB’’) filed 

with the Securities and Exchange 

Commission (the ‘‘Commission’’), 

pursuant to section 107(b) 1 of the 

Sarbanes-Oxley Act of 2002 (‘‘SOX’’) 

and section 19(b) 2 of the Securities 

Exchange Act of 1934 (the ‘‘Exchange 

Act’’), a proposal to adopt Auditing 

Standard (‘‘AS’’) 2310, The Auditor’s 

Use of Confirmation (AS 2310); rescind 

AS 2310, The Confirmation Process (AS 

2310); and amend several other existing 

auditing standards (collectively, the 

‘‘Amendments’’). The Amendments 

were published for comment in the 

Federal Register on October 17, 2023.3

We received three (3) comment letters in 

response to the notice.4 This order 

approves the Amendments, which we 

find to be consistent with the 

requirements of SOX and the securities 

laws and necessary or appropriate in the 

public interest or for the protection of 

investors. 

II. Description of the Amendments 

On September 28, 2023, the Board 

unanimously adopted the 

Amendments.5 The Amendments are 

intended to strengthen and modernize 

the requirements for the confirmation 

process by describing principles-based 

requirements for all methods of 

confirmation, including paper-based 

and electronic means of 

communications. In addition, the new 

standard is more directly integrated 

with the PCAOB’s risk assessment 

standards by incorporating certain riskbased considerations and emphasizing 

the auditor’s responsibilities for 

obtaining relevant and reliable audit 

evidence through the confirmation 

process. This should promote investor 

protection by enhancing the quality of 

audits. The requirements contained 

within the Amendments are discussed 

further below. 

A. Changes to PCAOB Standards 

Among other things, the Amendments 

enhance the existing confirmation 

requirements by: 

• Including principles-based 

requirements that are designed to apply 

to all methods of confirmation. These 

methods include longstanding practices, 

such as the use of paper-based 

confirmation requests and responses 

sent via regular mail; methods that 

involve electronic means of 

communications, such as the use of 

email or an intermediary to facilitate 

direct electronic transmission of 

confirmation requests and responses; 

and methods that have yet to develop. 

• Expressly aligning the requirements 

for the auditor’s use of confirmation 

with the requirements of the Board’s 

risk assessment standards, including AS 

1105. The Amendments specify certain 

risk-based considerations and 

emphasize the auditor’s responsibility 

to obtain relevant and reliable audit 

evidence when performing confirmation 

procedures.6

• Strengthening the requirements for 

the use of confirmation procedures in 

certain situations. The Amendments 

add a requirement that the auditor 

should perform confirmation 

procedures for cash held by third 

parties, carry forward the existing 

requirement that the auditor normally 

should perform confirmation 

procedures for accounts receivable, and 

include a new provision that the auditor 

may otherwise obtain audit evidence by 

directly accessing information 

maintained by a knowledgeable external 

source for cash and accounts 

receivable.7 In addition, the 

Amendments carry forward the existing 

requirement that the auditor consider 

confirming the terms of certain other 

transactions.8

• Addressing situations in which it 

would not be feasible for the auditor to 

obtain information directly from a 

knowledgeable external source. The 

Amendments provide that if it would 

not be feasible for the auditor to obtain 

audit evidence directly from a 

knowledgeable external source for 

accounts receivable, the auditor should 

perform other substantive procedures, 

including tests of details, that involve 

obtaining audit evidence from external 

sources indirectly.9

• Mandatory communications with 

the audit committee regarding certain 

audit responses to significant risks. 

Under the Amendments, for significant 

risks associated with cash or accounts 

receivable, the auditor is required to 

communicate with the audit committee 

when the auditor either did not perform 

confirmation procedures or otherwise 

obtained audit evidence by directly 

accessing information maintained by a 

knowledgeable external source.10

• Reflecting the relatively 

insignificant amount of audit evidence 

obtained when using negative 

confirmation requests. Under the 

Amendments, the use of negative 

confirmation requests may provide 

sufficient appropriate audit evidence 

only when combined with other 

substantive procedures. The 

Amendments include examples of 

situations in which the use of negative 

confirmation requests in combination 

with other substantive procedures may 

provide sufficient appropriate audit 

evidence.11

• Emphasizing the auditor’s 

responsibility to maintain control over 

the confirmation process. The 

Amendments state that the auditor 

should select the items to be confirmed, 


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